{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1987/introduction",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1987/introduction.json",
  "legislation": "uksi/1987/514",
  "legislation_title": "The Stamp Duty Reserve Tax (Interest on Tax Repaid) Order 1987",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-interest-on-tax-repaid-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 24th March 1987\nLaid before the House of Commons 24th March 1987\nComing into force 6th April 1987\nThe Treasury, in exercise of the powers conferred on them by section 92(4) of the Finance Act 1986, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/514/introduction",
    "retrieved_at": "2026-10-29T16:29:11.713500+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}